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2020 (1) TMI 1321 - AT - Central ExciseCENVAT Credit - capital goods - electrical wires - electrical stampings - electrical control panels - switch gear - machines and mechanical appliances and tools etc. - HELD THAT - This Bench in M/S JAI BALAJI INDUSTRIES LTD. VERSUS CCEX. BOLPUR 2019 (10) TMI 1353 - CESTAT KOLKATA has allowed the appeal filed by the appellants holding that the case is squarely covered by the Hon ble High Court Court of Allahabad s decision in the case of THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS SERVICE TAX VERSUS M/S. JUHI ALLOYS LTD. ANIL KUMAR SHUKLA 2014 (1) TMI 1475 - ALLAHABAD HIGH COURT . Appeal allowed.
Issues:
- Dispute regarding Cenvat availment by the appellant on capital goods - Show cause notice issued and confirmed by Order-in-Original - Appeal against duty confirmation and penalties imposed Analysis: The judgment by the Appellate Tribunal CESTAT Kolkata involved a dispute concerning the Cenvat availment by M/s. Jai Balaji Industries Limited, Unit-IV on capital goods related to the manufacture of Ferro Manganese. The appellant contested the Cenvat availment for the period from May 2003 to June 2008, which included items such as electrical wires, stampings, control panels, switch gear, machines, and tools. A show cause notice was issued on 04.12.2008, leading to the confirmation of duty amounting to &8377; 3,07,48,020/- along with penalties by the Order-in-Original No.115/Commr/Bol/2009 dated 31.12.2009. The appellant's counsel argued that a similar objection was raised against another unit of the appellant, which was also confirmed, and the matter had been adjudicated by the same Bench previously. Referring to a previous decision by the Bench in Final Order No.77032/2019 dated 25.10.2019, the appeal was allowed based on the precedent set by the Hon'ble High Court of Allahabad in the case of Juhi Alloys Ltd. [2014 (302) ELT 487]. The Authorized Representative for the Revenue reiterated the findings of the Order-in-Original. Ultimately, the Tribunal, based on its previous decision and the application of relevant legal precedents, concluded that nothing remained to be adjudicated in the current appeal. Therefore, the appeal was allowed, bringing an end to the matter. The judgment was dictated and pronounced in open court by the members of the Tribunal.
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